# Finance Act 1996, Paragraph 3


(1) In section 180(3) of that Act (whether two investments are of the same description), for “quoted” there shall be substituted “ listed ”.
(2) This paragraph has effect in relation to any time falling on or after 1st April 1996.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-38/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.